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Commissioner of Int. Rev. v. Est. Whiting

Circuit Court of Appeals, Sixth Circuit
Jan 14, 1941
117 F.2d 738 (6th Cir. 1941)

Opinion

No. 8474.

January 14, 1941.

Appeal from the United States Board of Tax Appeals.

Samuel O. Clark, Jr., J.P. Wenchel, Sewall Key, Irving M. Tullar, and Edward H. Hammond, all of Washington, D.C., for petitioner.

Joseph M. Blake, of Canton, Ohio, for respondent.

Before SIMONS, HAMILTON, and MARTIN, Circuit Judges.


It is agreed by both the petitioner and the respondent, that the decision of the Board of Tax Appeals must be set aside upon the authority of Helvering v. Bruun, 309 U.S. 461; wherefore, it is ordered that the decision be and it is hereby set aside and the cause remanded to the Board of Tax Appeals for further proceedings.


Summaries of

Commissioner of Int. Rev. v. Est. Whiting

Circuit Court of Appeals, Sixth Circuit
Jan 14, 1941
117 F.2d 738 (6th Cir. 1941)
Case details for

Commissioner of Int. Rev. v. Est. Whiting

Case Details

Full title:COMMISSIONER OF INTERNAL REVENUE, Petitioner, v. ESTATE of Harriet Frances…

Court:Circuit Court of Appeals, Sixth Circuit

Date published: Jan 14, 1941

Citations

117 F.2d 738 (6th Cir. 1941)